Childrens Pl Inc Financials
This page shows Childrens Pl Inc (PLCE) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 18 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).
A shrinking sales base is being propped up by inventory release and expense cuts rather than durable profitability.
From FY2024 to FY2026, inventory dropped by roughly$100M while revenue fell by almost$400M , which helps explain why operating cash flow stayed slightly positive in FY2026 despite another net loss. That pattern suggests cash generation came from shrinking working capital rather than a repaired earnings engine, so the business has been monetizing less inventory as it contracts.
Merchandise margin recovered from
Liquidity only barely cleared short-term obligations in FY2026, with a 1.0x current ratio and just
Financial Health Signals
Based on FY2026 annual data, averaged across the last 3 years for performance metrics (most-recent year weighted highest). How this score is calculated →
Health score ≠ stock price. This rates the quality of Childrens Pl Inc's business: profitability, growth, balance sheet strength. It doesn't tell you whether the stock is a good buy at today's price. Not financial advice. Use it alongside valuation analysis and your own research.
Childrens Pl Inc has an operating margin of -4.7%, meaning the company retains $-5 of operating profit per $100 of revenue. This below-average margin results in a low score of 14/100, suggesting thin profitability after operating expenses. This is down from -1.0% the prior year.
Childrens Pl Inc's revenue declined 12.8% year-over-year, from $1.4B to $1.2B. This contraction results in a growth score of 11/100.
Childrens Pl Inc has elevated debt relative to equity (D/E of -13.37), meaning the company relies heavily on borrowed funds. This high leverage results in a low score of 0/100, reflecting increased financial risk.
Childrens Pl Inc's current ratio of 1.03 is below the typical benchmark, resulting in a score of 15/100. This tight liquidity could limit financial flexibility if cash inflows slow.
While Childrens Pl Inc generated $8.1M in operating cash flow, capex of $17.4M consumed most of it, leaving -$9.3M in free cash flow. This results in a low score of 19/100, reflecting heavy capital investment rather than weak cash generation.
Childrens Pl Inc passes 5 of 9 financial strength tests. 2 of 4 profitability signals pass, 2 of 3 leverage/liquidity signals pass, 1 of 2 efficiency signals pass.
For every $1 of reported earnings, Childrens Pl Inc generates $-0.09 in operating cash flow ($8.1M OCF vs -$88.3M net income). This mixed ratio suggests some earnings may rely on non-cash accounting items.
Key Financial Metrics
Earnings & Revenue
Childrens Pl Inc generated $1.2B in revenue in fiscal year 2026. This represents a decrease of 12.8% from the prior year.
Childrens Pl Inc's EBITDA was -$24.1M in fiscal year 2026, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 193.2% from the prior year.
Childrens Pl Inc reported -$88.3M in net income in fiscal year 2026. This represents a decrease of 52.7% from the prior year.
Childrens Pl Inc earned $-4.01 per diluted share (EPS) in fiscal year 2026. This represents an increase of 11.5% from the prior year.
Cash & Balance Sheet
Childrens Pl Inc generated -$9.3M in free cash flow in fiscal year 2026, representing cash available after capex. This represents an increase of 93.1% from the prior year.
Childrens Pl Inc held $5.5M in cash against $0 in long-term debt as of fiscal year 2026.
Childrens Pl Inc had 22M shares outstanding in fiscal year 2026. This represents an increase of 0.8% from the prior year.
Margins & Returns
Childrens Pl Inc's gross margin was 29.9% in fiscal year 2026, indicating the percentage of revenue retained after direct costs. This is down 3.2 percentage points from the prior year.
Childrens Pl Inc's operating margin was -4.7% in fiscal year 2026, reflecting core business profitability. This is down 3.7 percentage points from the prior year.
Childrens Pl Inc's net profit margin was -7.3% in fiscal year 2026, showing the share of revenue converted to profit. This is down 3.1 percentage points from the prior year.
Capital Allocation
Childrens Pl Inc spent $422K on share buybacks in fiscal year 2026, returning capital to shareholders by reducing shares outstanding. This represents a decrease of 37.3% from the prior year.
Childrens Pl Inc invested $17.4M in capex in fiscal year 2026, funding long-term assets and infrastructure. This represents an increase of 9.8% from the prior year.
PLCE Income Statement
| Metric | Q4'26 | Q3'26 | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 |
|---|---|---|---|---|---|---|---|---|
| Revenue | $339.5M+13.9% | $298.0M+23.1% | $242.1M-44.3% | $434.3M+11.3% | $390.2M+22.1% | $319.7M+19.3% | $267.9M-47.4% | $508.8M |
| Cost of Revenue | $227.2M+15.5% | $196.7M+14.8% | $171.3M-42.1% | $295.8M+17.4% | $251.8M+21.2% | $207.9M+18.7% | $175.1M-56.9% | $406.1M |
| Gross Profit | $112.3M+10.9% | $101.3M+43.1% | $70.8M-48.9% | $138.5M+0.1% | $138.3M+23.7% | $111.8M+20.5% | $92.7M-9.7% | $102.7M |
| R&D Expenses | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| SG&A Expenses | $101.3M+13.1% | $89.6M+3.4% | $86.7M-29.5% | $123.0M+23.2% | $99.8M+3.9% | $96.1M-11.9% | $109.1M-10.2% | $121.5M |
| Operating Income | $3.7M-10.6% | $4.1M+117.0% | -$24.1M-922.0% | $2.9M-90.0% | $29.3M+234.4% | -$21.8M+22.2% | -$28.0M+56.2% | -$63.8M |
| Interest Expense | N/A | N/A | N/A | N/A | N/A | N/A | $7.7M+14.7% | $6.7M |
| Income Tax | -$132K-109.1% | $1.5M+8.1% | $1.3M-80.3% | $6.8M+857.8% | -$900K-181.3% | $1.1M-46.9% | $2.1M-95.8% | $49.3M |
| Net Income | -$4.3M+19.5% | -$5.4M+84.2% | -$34.0M-189.3% | -$11.8M-158.6% | $20.1M+162.5% | -$32.1M+15.0% | -$37.8M+68.5% | -$119.9M |
| EPS (Diluted) | $-0.19+20.8% | $-0.24+84.7% | $-1.57 | N/A | $1.57+162.5% | $-2.51+15.8% | $-2.98 | N/A |
PLCE Balance Sheet
| Metric | Q4'26 | Q3'26 | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $762.5M-5.3% | $805.1M+3.3% | $779.6M+4.3% | $747.6M-15.9% | $888.8M-3.5% | $921.4M+8.6% | $848.3M+6.0% | $800.3M |
| Current Assets | $490.2M-9.9% | $543.9M+8.6% | $500.6M+7.0% | $468.0M-22.3% | $602.7M-3.9% | $627.3M+23.1% | $509.6M+12.7% | $452.1M |
| Cash & Equivalents | $7.3M-7.0% | $7.8M+37.0% | $5.7M+6.5% | $5.3M-7.0% | $5.7M-39.9% | $9.6M-26.1% | $13.0M-5.0% | $13.6M |
| Inventory | $390.3M-11.8% | $442.7M+4.9% | $422.2M+5.7% | $399.6M-18.7% | $491.6M-5.6% | $520.6M+22.4% | $425.2M+17.4% | $362.1M |
| Accounts Receivable | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Goodwill | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Liabilities | $771.1M-4.8% | $810.0M+4.1% | $778.2M-3.6% | $807.0M-14.0% | $938.4M-5.2% | $990.3M+12.1% | $883.2M+9.1% | $809.3M |
| Current Liabilities | $532.7M-8.8% | $583.9M+7.4% | $543.6M+4.9% | $518.1M-20.2% | $649.0M-7.1% | $698.5M+21.9% | $573.2M-7.0% | $616.4M |
| Long-Term Debt | $107.4M+0.2% | $107.2M+0.2% | $107.0M-35.5% | $166.0M+0.2% | $165.7M+0.2% | $165.4M-0.8% | $166.6M+234.5% | $49.8M |
| Total Equity | -$8.6M-76.9% | -$4.9M-444.0% | $1.4M+102.4% | -$59.4M-19.8% | -$49.6M+28.0% | -$68.9M-97.6% | -$34.9M-286.4% | -$9.0M |
| Retained Earnings | -$236.4M-1.9% | -$232.1M-2.4% | -$226.7M-17.7% | -$192.7M-4.3% | -$184.7M+9.8% | -$204.8M-18.6% | -$172.7M-28.0% | -$134.9M |
PLCE Cash Flow Statement
| Metric | Q4'26 | Q3'26 | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | $6.2M+120.5% | -$30.5M+29.1% | -$43.0M-135.4% | $121.3M+374.3% | -$44.2M+47.3% | -$83.9M+24.2% | -$110.8M-181.8% | $135.4M |
| Capital Expenditures | $9.6M+574.5% | $1.4M-58.1% | $3.4M+3730.9% | -$94K-102.7% | $3.4M-55.7% | $7.8M+65.8% | $4.7M+47.1% | $3.2M |
| Free Cash Flow | -$3.4M+89.3% | -$31.9M+31.2% | -$46.4M-138.3% | $121.2M+354.3% | -$47.7M+48.0% | -$91.7M+20.6% | -$115.5M-187.3% | $132.2M |
| Investing Cash Flow | -$9.6M-574.5% | -$1.4M+58.1% | -$3.4M-3730.9% | $94K+102.7% | -$3.4M+55.7% | -$7.8M-65.8% | -$4.7M-44.5% | -$3.2M |
| Financing Cash Flow | $2.8M-92.1% | $35.5M-16.2% | $42.3M+135.4% | -$119.6M-369.5% | $44.4M-50.0% | $88.8M-22.7% | $114.9M+186.8% | -$132.3M |
| Dividends Paid | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Share Buybacks | $0-100.0% | $338K+302.4% | $84K-21.5% | $107K | $0-100.0% | $246K-23.1% | $320K+204.8% | $105K |
PLCE Financial Ratios
| Metric | Q4'26 | Q3'26 | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 |
|---|---|---|---|---|---|---|---|---|
| Gross Margin | 33.1%-0.9pp | 34.0%+4.7pp | 29.2%-2.7pp | 31.9%-3.6pp | 35.5%+0.5pp | 35.0%+0.4pp | 34.6%+14.4pp | 20.2% |
| Operating Margin | 1.1%-0.3pp | 1.4%+11.3pp | -10.0%-10.6pp | 0.7%-6.8pp | 7.5%+14.3pp | -6.8%+3.6pp | -10.4%+2.1pp | -12.6% |
| Net Margin | -1.3%+0.5pp | -1.8%+12.3pp | -14.1%-11.3pp | -2.7%-7.9pp | 5.1%+15.2pp | -10.1%+4.1pp | -14.1%+9.4pp | -23.6% |
| Return on Equity | N/A | N/A | -2404.4% | N/A | N/A | N/A | N/A | N/A |
| Return on Assets | -0.6%+0.1pp | -0.7%+3.7pp | -4.4%-2.8pp | -1.6%-3.8pp | 2.3%+5.8pp | -3.5%+1.0pp | -4.5%+10.5pp | -15.0% |
| Current Ratio | 0.92-0.0 | 0.93+0.0 | 0.92+0.0 | 0.90-0.0 | 0.93+0.0 | 0.900.0 | 0.89+0.2 | 0.73 |
| Debt-to-Equity | -12.47+9.6 | -22.02-97.6 | 75.63+78.4 | -2.79+0.5 | -3.34-0.9 | -2.40+2.4 | -4.78+0.7 | -5.52 |
| FCF Margin | -1.0%+9.7pp | -10.7%+8.4pp | -19.1%-47.1pp | 27.9%+40.1pp | -12.2%+16.5pp | -28.7%+14.4pp | -43.1%-69.1pp | 26.0% |
Note: Shareholder equity is negative (-$54.2M), which causes debt-to-equity and return on equity ratios to appear negative or not meaningful. This can occur from accumulated losses or large share buyback programs.
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Frequently Asked Questions
What is Childrens Pl Inc's annual revenue?
Childrens Pl Inc (PLCE) reported $1.2B in total revenue for fiscal year 2026. This represents a -12.8% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.
How fast is Childrens Pl Inc's revenue growing?
Childrens Pl Inc (PLCE) revenue declined by 12.8% year-over-year, from $1.4B to $1.2B in fiscal year 2026.
Is Childrens Pl Inc profitable?
No, Childrens Pl Inc (PLCE) reported a net income of -$88.3M in fiscal year 2026, with a net profit margin of -7.3%.
What is Childrens Pl Inc's EBITDA?
Childrens Pl Inc (PLCE) had EBITDA of -$24.1M in fiscal year 2026, measuring earnings before interest, taxes, depreciation, and amortization.
What is Childrens Pl Inc's gross margin?
Childrens Pl Inc (PLCE) had a gross margin of 29.9% in fiscal year 2026, indicating the percentage of revenue retained after direct costs of goods sold.
What is Childrens Pl Inc's operating margin?
Childrens Pl Inc (PLCE) had an operating margin of -4.7% in fiscal year 2026, reflecting the profitability of core business operations before interest and taxes.
What is Childrens Pl Inc's net profit margin?
Childrens Pl Inc (PLCE) had a net profit margin of -7.3% in fiscal year 2026, representing the share of revenue converted into profit after all expenses.
What is Childrens Pl Inc's free cash flow?
Childrens Pl Inc (PLCE) generated -$9.3M in free cash flow during fiscal year 2026. This represents a 93.1% change compared to the previous fiscal year. Free cash flow represents the cash a company generates after accounting for capital expenditures, and is widely used to assess financial flexibility and shareholder value.
What is Childrens Pl Inc's operating cash flow?
Childrens Pl Inc (PLCE) generated $8.1M in operating cash flow during fiscal year 2026, representing cash generated from core business activities.
What are Childrens Pl Inc's total assets?
Childrens Pl Inc (PLCE) had $670.3M in total assets as of fiscal year 2026, including both current and long-term assets.
What are Childrens Pl Inc's capital expenditures?
Childrens Pl Inc (PLCE) invested $17.4M in capital expenditures during fiscal year 2026, funding long-term assets and infrastructure.
What is Childrens Pl Inc's current ratio?
Childrens Pl Inc (PLCE) had a current ratio of 1.03 as of fiscal year 2026, which is considered adequate.
What is Childrens Pl Inc's debt-to-equity ratio?
Childrens Pl Inc (PLCE) had a debt-to-equity ratio of -13.37 as of fiscal year 2026, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is Childrens Pl Inc's return on assets (ROA)?
Childrens Pl Inc (PLCE) had a return on assets of -13.2% for fiscal year 2026, measuring how efficiently the company uses its assets to generate profit.
Why is Childrens Pl Inc's debt-to-equity ratio negative or unusual?
Childrens Pl Inc (PLCE) has negative shareholder equity of -$54.2M as of fiscal year 2026, which causes the debt-to-equity ratio to appear negative or not meaningful. This can occur when accumulated losses exceed invested capital, or after large share buyback programs. Other solvency metrics like the current ratio or interest coverage may be more informative.
What is Childrens Pl Inc's Piotroski F-Score?
Childrens Pl Inc (PLCE) has a Piotroski F-Score of 5 out of 9, indicating neutral financial health. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Are Childrens Pl Inc's earnings high quality?
Childrens Pl Inc (PLCE) has an earnings quality ratio of -0.09x, considered mixed quality. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.
How financially healthy is Childrens Pl Inc?
Childrens Pl Inc (PLCE) scores 10 out of 100 on our Financial Profile, indicating weak overall financial health. This composite score evaluates six dimensions: profitability (operating margin), revenue growth, leverage (debt-to-equity), liquidity (current ratio), cash flow quality (free cash flow margin), and shareholder returns (return on equity). Each dimension is normalized against standard financial benchmarks. Learn more in our complete guide to financial health indicators.